https://www.taxtmi.com/circulars?id=62610 Assessment proceedings for the financial year are to be conducted electronically via the E-Proceeding facility, with assessees required to respond through their E-filing accounts; specified exceptions include reassessment and summary provisions, set-aside matters, non-PAN and paper-filed returns without E-filing accounts, and stations with limited bandwidth. The principal tax officer may grant recorded relaxations in extraordinary cases. Notices and communications must comply with Document Identification Number guidance. Personal hearings remain available in limited circumstances such as examination of books, statutory inquiry invocation, witness examination, or where an adverse show-cause notice prompts an assessee request. en-us Thu, 26 Sep 2019 00:00:00 +0530 Fri, 27 Sep 2019 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62610 Assessment proceedings for the financial year are to be conducted electronically via the E-Proceeding facility, with assessees required to respond through their E-filing accounts; specified exceptions include reassessment and summary provisions, set-aside matters, non-PAN and paper-filed returns without E-filing accounts, and stations with limited bandwidth. The principal tax officer may grant recorded relaxations in extraordinary cases. Notices and communications must comply with Document Identification Number guidance. Personal hearings remain available in limited circumstances such as examination of books, statutory inquiry invocation, witness examination, or where an adverse show-cause notice prompts an assessee request. Circulars Income Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62610